O regime de tributação das mais-valias imobiliárias
: a harmonização negativa do tribunal de justiça da União Europeia

  • Matilde Teixeira da Rocha Morais Urbano (Student)

Student thesis: Master's Thesis

Abstract

The present paper aims to analyze the State Budget for 2023, regarding the new model of taxation applicable to real estate capital gains obtained by residents, for tax purposes, in other EU Member States. Considering the reality that we have been seeing, we initiate our study by emphasizing the importance to articulate domestic tax provisions with EU case law and tax rules, in line with the EU Law principles. In this way, the following work aims to examine the reasons of the new real estate capital gains tax regime and its repercussions on the Portuguese tax system, within the current EU context.
Date of Award27 Jun 2023
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorTomás Tavares (Supervisor)

Keywords

  • PIT
  • Real estate capital gains
  • Non-residents
  • Discrimination
  • European Union
  • Coherence and efficiency of the tax system
  • Law nr. 24-D/2022, of december 30

Designation

  • Mestrado em Direito

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